Audit Gov May 2026

: Often called "value-for-money" audits, these appraise whether government programs are executed effectively and economically to achieve their intended outcomes. The "Yellow Book" and Professional Standards Journal of Public Sector Auditing 2025 1st Edition

: These verify that an agency’s annual financial statements are prepared fairly and accurately in accordance with accepted accounting standards.

: These determine whether government agencies are following specific laws, financial regulations, and budgetary procedures.

Government audits differ from private sector audits by focusing not just on financial accuracy, but on the efficient delivery of public services. Most "audit.gov" institutions perform three primary types of audits: